Income Tax

TDS TCS Quarterly Returns due date revised from 01-06-2016 for Form 24Q 26Q and 24G-CBDT Notification 30/2016

Rule 31A of the Income Tax Rules, 1962 prescribes the due date for furnishing of TDS Quarterly Statement/return for;

  • TDS on Salary u/s 192 in Form 24Q
  • TDS on u/s 193 to 196D in Form 27Q and,
  • TDS on all other cases in Form 26Q

The due dates were prescribed separately for Government and Non-Government deductor. 

CBDT Vide notification no. 30/2016 dated 29-04-2016 has amended the Rule 31A and uniform due dates have been for prescribed for furnishing of TDS returns. The revised new due dates are as under: 

Sl. No Date of ending of quarter of financial year Revised New Due Dates Old Due Dates
Govt. Non Govt.
1 30th June 31st July of the financial year 31st July of the financial year 15th July of the financial year
2 30th September 31st October of the financial year 31st October of the financial year 15th October of the financial year
3 31st December 31st January of the financial year 31st January of the financial year 15th January of the financial year
4 31st March 31st May of the financial year immediately following the financial year in which the deduction is made” 15th May of the financial year immediately following the financial year in which the deduction is made” 15th May of the financial year immediately following the financial year in which the deduction is made”

The new revised due dates are applicable from 1st June, 2016

Similarly, Rule 37CA related to Tax Collection at Source has also been amended to revise the due dates for filing of Form 24G as under:

(a) on or before the 30th day of April where the statement relates to the month of March; and
(b) in any other case, on or before 15 days from the end of relevant month.

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